Group A, Paper I st Information Technology & its Applications to Business

Transcription

1 Group A, Paper I st Information Technology & its Applications to Business Information Revolution & Information Technology (IT): Development of IT in Business, Basic features of IT, Impact of IT on business environment and social fabric, Invention of Writing, Written Books, Printing Press a movable type Gutenberg s invention, Radio Telephone, Wireless & Satellite Communication, Computing and Dissemination of information, knowledge and convergence of technologies (Internet with Wireless WAP) Fundamental of Computers: Data, Information & EDP, Need & Concept of data and information, Levels of information from data, Data Processing, Electronic Data Processing, Electronic Machines. Number System & Codes: Different number system binary, octal, decimal, hexagonal and their conversion codes used in computers, BCD, EBCDIC, ASCII, Gray and conversions. Computer Arithmetic & Gates: Binary arithmetic, complements, addition and subtraction, conversion from one system to another, Logic Gates- their truth table and applications minimization & K-maps. Computer Processing System: Definition of Computer, Hardware/Software concepts, Generation of Computer, Types of Computer, Elements of Digital Computer, CPU & its functions, various computer systems I/O Devices: Basic concept of I/O devices, Various Input Devices Keyboard, Mouse, MICR, OCR, Microphones, Various Output Devices VDU, Printer, Plotter, Spooling, LS Storage Devices: Primary & Secondary Memory, Types of Memories, Memory capacity & its enhancement, Memory devices & its comparisons, Auxiliary Storage, Tapes, Disks (magnetic & optical), Various devices and their comparison System Software: Role of Software, Different system software, O.S. Utilities, Elements of O.S its types and variations, DOS & Windows, Computer & Networks, Need of Communication Channel, Multiplexing, Basic Network Concepts, O.S.I Model, Types of Topologies LAN, WAN, Client Server Concept Computer Based Business Applications: Word Processing Meaning & Role of word processing in creating of documents, editing, formatting & printing documents using tools such as spelling check, Thesaurus etc. in Word Processors (MS-Word) Electronic Spreadsheet: Structure of spreadsheet and its application to accounting, finance and marketing functions of business, creating a dynamic/sensitive worksheet, Concept of absolute & relative cell reference, using built-in functions, Goal seeking & solver tools, using graphics and formatting of worksheet, sharing data with other desktop applications, Strategies of creating

2 error-free worksheet (MS-Excel, Lotus 123), Practical knowledge to Wings Accounting Software- Tally etc., Programming under a DBMS environment, the concept of database management system, Data field, record and files, Sorting & Indexing data, Searching records, Designing queries and reports, Linking of data files, Understanding programming environment in DBMS, Developing menu driven applications in query language (MS-Access) Electronic Data Interchange (EDI): Introduction to EDI, Basics of EDI, EDI Standards, Financial EDI (FEDI), FEDI for international trade transaction, Application of EDI, Advantages of EDI, Future of EDI The Internet & its Basic Concepts: Internet concept, history & development in India, Technological foundation of Internet, Distributed Computing, Client Server Computing and Internet Protocol Suite in the internet environment, Application of distributed computing, Domain Name System (DNS), Domain Name Service (DNS), Generic Top Level Domain (GTLD), Country Code top-level Domain (CCTLD), India Allocation of School Level Domains, IP Addresses, Internet Protocol, Applications of internet in business, education, governance etc.

3 Group A, Paper II nd Corporate Accounting Issue, Forfeiture & Re-issue of Shares, Redemption of Preference Shares, Issue & Redemption of Debentures, Financial Accounts of Company Valuation of Goodwill, Valuation of Shares Accounting for Amalgamation of Companies as per Indian Accounting Standard 14, Accounting for Internal Reconstruction (excluding intercompany holding and construction scheme) Consolidated Balance Sheet of Holding Company with one Subsidiary Company Liquidation of Company (excluding Statement of Affairs)

4 Group B, Paper I st Financial Analysis for Management Financial Statement: Nature, Functions, Uses & Importance of Financial Statement, Limitations, Nature of Balance Sheet & Profit and Loss Account, Balance Sheet vs. Profit and Loss Account Analysis & Interpretation: Types of Analysis, Objectives & Importance of Analysis and Interpretation, various techniques thereof Ratio Analysis: Classification of Ratio and their computation, Projection through ratios, Interfirm comparison through ratios, Nature & Limitation of Ratio Analysis, Return of Capital Employed technique, Trend Analysis Statement of Changes in Financial Position, Fund Flow Analysis, Preparation of Fund Flow Statement & Cash Flow Statement, Comparative Statements, Standard Costing Budgeting for Profit Planning & Control: Meaning of Budget & Budgetary Control, Objectives, Merit, Limitations & Types of Budget, Fixed, Flexible and Cash Budget, Break Even Analysis

5 Group B, Paper II nd Auditing Introduction: Meaning & Objectives of Auditing, Types of Audit, Internal Audit, Audit Program, Audit Process, Audit & Books, Working papers & Evidences, Consideration for commencing an audit, Routine Checking & Test Checking Internal Check System: Internal Control, Audit Procedure, Vouching, Verification of Assets & Liabilities Audit of Limited Companies: a) Company Auditor Appointment, Powers, Duties & Liabilities b) Divisible Profit & Dividend c) Auditor s Report Standard Report & Qualified Report d) Special Audit of Banking Companies e) Audit of Educational Institutions f) Audit of Insurance Companies Investigation: Audit of non-profit companies where a fraud is suspected & when a running business is proposed Recent Trends in Auditing: Nature & Significance of Cost Audit, Tax Audit, Management Audit

6 Group C, Paper I st Financial Management Financial Management: Financial Goals, Profit vs. Wealth Maximizations, Financial functions investment, financing & dividend decisions, Financial Planning Capital Budgeting: Nature of investment decisions, investment evaluation criteria, payback period, accounting rate of return, net present value, internal rate of return, profitability index, NPV & IRR comparison Cost of Capital: Significance of cost of capital, calculating cost of debt, preference shares, equity capital & retained earnings, Combined (Weighted) Cost of Capital, Capital Structure Operating & Financial Leverage: Their measure, effect on profit, analyzing alternate financial plans, combined, financial & operating leverage, Dividend policies, Walter s Model, Gordon s Model, M. M. Hypothesis, Forms of dividends and stability in dividends, determinates Management of Working Capital: Nature of working capital, Significance of working capital, operating cycle, factor determination of working capital requirements, Management of Working Capital Cash, Receivables & Inventories

7 Group C, Paper II nd Financial Market Operations An Overview of Financial Markets in India: Money Market: Indian money market s composition & structure: (a) Acceptance houses (b) Discount houses (c) Call money market, Recent trends in Indian Money Market Capital Market: Security Market new issue market, secondary market, Functions & Role of stock exchange, Listing procedure and legal requirements, Public issue pricing & marketing, Stock Exchanges National Stock Exchange & Over the counter exchanges Investors Protection: Grievances concerning stock exchange dealing and their removal, grievance cell in stock exchange, SEBI, Company law board, Press, Remedy through courts Functionaries of Stock Exchange: Brokers, sub-brokers, market makers, jobbers, portfolio consultants, institutional investors and NRIs Financial Services: Merchant Banking functions & role, SEBI guidelines, Credit rating concept, function & types

8 ELECTIVE GROUP Group D, Paper I st Principles of Marketing Introduction: Nature & Scope of marketing, importance of marketing as a business functions in the economy, marketing concepts traditional and modern, selling vs. marketing, marketing mix, marketing environment Consumer Behavior & Market Segmentation: Nature, scope & significance of consumer behavior, Market Segmentation concept and importance, Bases for market segmentation Product: Concept of product, consumer & industrial goods, product planning & development, packaging role and functions, brand name and trade mark, after sales service, product life cycle concept Distribution Channel & Physical Distribution: Distribution channels concept and role, types of distribution channel, factor affecting choice of a distribution channel, retailer and whole seller, physical distribution of goods, transportation, ware housing, inventory control, order processing Promotion: Methods of promotion, Optimum promotion mix, advertising media their relative merits and limitations, characteristics of an effective advertisement, personal selling, selling as a career, classification of a successful sales person, functions of salesman

9 Group D, Paper II nd International Marketing International Marketing: Nature, definition and scope of international marketing, Domestic marketing vs. International marketing, International marketing environment external and internal, Identifying and Selecting Foreign Market, Foreign market entry mode decisions Product Planning for International Market: Product designing, standardization vs. adaptation, branding & packaging, labeling & quality issues, after sales service, International Pricing, factors influencing international price, pricing process and methods, International price quotation & payment terms Promotion of Product/Service Abroad: Methods of International Promotion, direct mail and sales literature, advertising, personal selling, trade fair & exhibitions International Distribution: Distribution channels and logistics decisions, selection and appointment of foreign sales agent Export Policy & Practices in India: EXIM Policy an overview, trends in India s foreign trade, steps in starting an export business, product selection, market selection, export pricing, export financing, documentation, export procedures, export assistance and incentives

10 Group E, Paper I st Fundamentals of Insurance Introduction to Insurance: Purpose and need of Insurance, Insurance as a social security too, Insurance & Economic Development Fundamentals of Agency Law: Definition of an agent, agent regulations, insurance intermediaries, agent compensation Procedure for becoming an Agent: Pre-requisite for obtaining a license, duration of license, cancellation of license, revocation or suspension/termination of agent appointment, code of conduct, unfair practices Functions of the Agent: Proposal form and other forms for grant of cover, financial and medical underwriting, material information, nomination and assignment, procedure regarding settlement of policy claims Fundamentals/Principles of Life Insurance/ Marine/ Fire/ General/ Medical Insurance: Contracts of various kinds, Insurable Interest

11 Group E, Paper II nd Banking Law & Practice Bank & Banking System: Definition of banking, types of banks, Functions of different types of Banks including Central Bank Relationship between Banker & Customer: Opening and conduct of various types of banking account, Passbook, special types of bank customers Negotiable Instruments: Definition, holder and holder in due course, Cheques, drawing of cheques crossing, endorsements, alteration, payment and collection of cheques Bills of Exchange & Promissory Notes: Acceptance for honour, payment for honour, nothing and presenting, discharge of bill and promissory notes, employment of bank funds, factors governing cash reserves, profitable employment of funds, call loans and investment in various securities Loans & Advances: Cash credit and overdrafts, general principles governing loans, unsecured advances, quantum and discounting of bills, secured advances, lien, pledge, mortgage and hypothecation, banker s advance against stock exchange securities documents, life policies, Government securities, scripts, debentures etc.

12 Group F, Paper I st Internet & World Wide Web The Mechanism of the Internet: Distributed computing, Client-server computing, Internet protocol stack, Open System Interconnection Reference Model (OSIRM) based on the International Organization for Standardization (ISO) (Application layer, presentation layer, session layer, transport layer, network layer, data layer & physical layer), TCP/IP protocol suite model, Mechanism of transmitting the message across the network and function of each layer, Processing of data at the destination, Mechanism to log on to the network, Mechanism of sending & receiving Internet Enables Services: Electronic Mail ( ), Usenet & newsgroup, File Transfer Protocol (FTP), Telnet, Finger, Internet Chat (IRC), Frequently Asked Questions (FAQ), The World Wide Web Consortium W3C origin and evolution, standardizing the web, W3C members, W3C recommendations, Browsing and Searching, Browsing and Information Retrieval, Exploring the World Wide Web, Architecture of World Wide Web, Hyperlink, Hypertext Markup Language (HTML), Hypertext Transfer Protocol (HTTP), Address URL Designing Website/Webpage: WW Operation, Web Standards, HTML concept and version, naming scheme for HTML documents, HTML editor, explanation of the structure of the homepage, elements in HTML documents, XHTML, CSS, Extensible Style sheet Language (SXL), Tips for designing web pages Security of Data/Information: Security, network security, PINA factor Privacy, Integrity, Non-repudiation, Authentication, SSL, Encryption, Digital Signature, Digital Certificate, Server Security Firewall, Password, Biometrics, Payment Security, Virus Protection, Hacking Web Browsing: Browsers, basic functions of web browsers, browsers with advance facility, Internet explorer, Netscape navigator, Netscape communicator, Search engine/directories, Directory, General features of the search engines, Approaches to website selection, Major search engine, Specialized search engines, Popular search engines/directories, Guidelines for effective searching a general approach to searching.

13 Group F, Paper II nd Essentials of E-Commerce Internet & Commerce: Business operations, E-Commerce practices vs. traditional business practices, Concepts B2B, B2C, B2G, G2H, G2C, Benefits to e-commerce to organization, consumers & society, Limitation of e-commerce, Management issues to e-commerce Operations of E-Commerce: Credit Card Transaction, Secure Hypertext Transfer Protocol (SHTP), Electronic Payment Systems, Secure Electronic Transaction (SET), SET s encryption, Process, Cyber cash, Smart cards, Indian payment models Application in B2C: Consumers shopping procedure on the internet, Impact on dis-inter mediation and re-intermediation, Global market, Strategy of traditional department stores, Products in B2C model, Success factors of e-brokers, Broker based services online, Online travel tourism services, Benefits & impact of e-commerce or industry, Real estate market, Online stock trading & its benefits, Online banking & its benefits, Online financial services & their future, E- auctions benefits, Implementation & Impact Application in B2B: Applications of B2B, Key technologies for B2B, Architecture model of B2B, Characteristics of the supplier oriented marketplace, buyer oriented marketplace & intermediary oriented marketplace, Benefits of B2B on procurement reengineering, just in time delivery in B2B, Internet based EDI from traditional integrating EC with back-end information systems, marketing issues in B2B Application is Governance: EDI in governance, E-Government, E-Governance Applications of the Internet, concept of government to business, business to government & citizen to government, E-Governance Models, Private sector interface in e-governance Emerging Business Models: Retails, Media model, Advisory model, Made-to-order manufacturing model, Do-it-yourself model, Information service model, emerging hybrid models, emerging models in India